DBCUMENT8 


35E 


GIFT 
23  )91S 


CLASSIFICATION  OP  UNITS 


INVOLVED  IN 


CONSTRUCTION.  UNO  ADDITIONS  AND  BETTERMENTS 


ISSUED  BY  THE 


Railroad  Commission  of  Washington 

1909 


Forms  "A"  and  "  B." 


Oltmpia,  Wash.: 

e.  l.  boaudman,  foblic  printer 

1910 


CLASSIFICATION  OF  UNITS 


INVOLVED  IN 


CONSTRUCTION,  AND  ADDITIONS  AND  BETTERMENTS 


ISSUED  BY  THE 


Railroad  Commission  of  Washington 


1909 


Fonri^  "A"  and  "IS." 


Oltmpia,  Wash.: 

E.  L.  Boakdman,  Public  Pbinteb 

1910 


^      ft 


<r 


INTRODUCTION. 

The  Railroad  Commission  has  received  many  inquiries  from  rail- 
roads building  within  the  state  as  to  what  information  they  should 
furnish  relative  to  their  construction.  The  Railroad  Commission  Law 
provides  that  the  Commission  shall  ascertain  the  original  cost,  cost  of 
additions  and  betterments,  cost  of  reproduction,  and  the  depreciated 
value  of  the  railroads  within  the  state.  The  forms  shown  on  pages 
33  to  37  of  the  annual  report  provide  for  a  statement  of  the  cost  of 
road,  divided  into  accounts,  as  well  as  the  cost  of  additions  and 
betterments.  The  original  cost  of  a  railroad  and  its  cost  of  repro- 
duction should  be  identical  for  a  brief  period  of  time  following  its 
completion;  but  conditions  change  and  prices  fluctuate,  and  in  order 
that  the  estimated  cost  of  reproduction  may  be  modified  in  accordance 
with  such  conditions  and  prices,  it  is  necessary  that  the  unit  quan- 
tities entering  into  the  construction  of  the  railroads  shall  be  known, 
and  it  was  to  this  end  that  the  Classification  of  Construction  and 
Equipment  was  formulated.      (Form   "A"). 

Additions,  improvements  and  betterments  increase  the  construc- 
tion cost,  and  affect;  the  units  of  construction,  and  in  order  that  such 
changes  might  be  noted,  and  the  estimated  cost  of  reproduction  be 
kept  up  to  date,  the  Classification  of  Construction  and  Equipment 
Applying  to  Additions  and  Betterments  was  formulated.    (Form  "B"). 

Copies  of  the  above  were  submitted  to  the  railroads,  and  at  the 
hearing  held  in  Olympia,  September  2,  1909,  several  minor  changes 
in  Forms  A  and  B  were  suggested,  and  such  changes  have  been  made. 

It  was  not  the  original  intention  of  the  Railroad  Commission  to 
prescribe  the  manner  in  which  the  information  requested  should  be 
furnished;  owing  to  the  greatly  diversified  conditions  under  which 
railroads  are  constructed,  it  was  thought  better  to  specify  the  infor- 
mation wanted,  and  to  permit  the  railroads  to  furnish  it  in  any  form 
they  desired.  The  railroad  representatives,  however,  requested  that 
the  Railroad  Commission  furnish  them  with  blanks,  which  they  could 
use  in  making  their  report. 

The  Railroad  Commission  is  still  of  the  opinion  that  it  is  imprac- 
tical to  attempt  to  formulate  a  set  of  standard  blanks  which  will  apply 
to  all  railroads,  large  and  small;  there  are  many  items  of  cost  in- 
volved in  the  construction  of  a  trans-state  road  which  will  not  appear 
in  the  construction  of  a  small  branch  line,  and  yet  a  standard  blank 
should  be  elaborate  enough  to  provide  for  the  expensive  trans-state 
road;  but  in  order  that  the  railroad  companies  may  be  informed  as  to 
the  manner  in  which  their  reports  should  be  made,  Forms  1  to 
18  inclusive  have  been  prepared,  and  copies  have  been  furnished 
to  each  railroad  within  the  state.    They  should  be  used  only  as  guides. 

In  case  the  units  of  cost  specified  in  Form  1  were  not  used  as  a 
basis  of  payment  for  construction  work,  then  the  actual  units  paid  for 
should  be  substituted. 

274641 


Digitized  by  the  Internet  Archive 

in  2007  with  funding  from 

Microsoft  Corporation 


http://www.archive.org/details/classificationofOOrailrich 


FORM  "A.2 


GENERAL  INSTRUCTIONS. 

1.  The  following  instructions  apply  exclusively  to  the  construction 
of  new  main  and  branch  lines,  the  extension  of  existing  lines,  and  the 
reconstruction  of  purchased  lines  within  the  State  of  Washington; 
and  upon  the  completion  of  such  work  it  shall  be  the  duty  of  the 
railroad  company  to  render  the  Railroad  Commission  an  itemized 
statement  of  cost,  showing  the  various  unit  quantities  of  construc- 
tion, under  the  proper  accounts,  as  hereinafter  set  forth. 

2.  As  the  cost  of  labor  and  material  fluctuates  from  year  to  year, 
it  is  the  intention  of  the  Railroad  Commission  of  Washington  to 
ascertain,  as  nearly  as  possible,  the  different  units  entering  into  the 
construction  of  the  railroads  within  the  state,  so  that  after  making  the 
necessary  changes  occasioned  by  additions  and  betterments,  it  will 
be  possible,  by  applying  prevailing  prices  to  the  various  units,  to  as- 
certain the  cost  of  reproduction  of  the  railroads  within  the  state  at 
any  future  time.  To  this  end,  the  different  units  desired  have  been 
specified  under  the  general  account  to  which  they  relate,  and  in  the 
absence  of  instructions  covering  some  particular  unit,  you  will  be 
guided  by  the  above  information  as  to  the  future  use  of  the  data 
requested,  and  include  such  units  under  the  proper  account.  Opposite 
each  item  should  be  shown  the  unit  price  paid,  and  the  totals  carried 
out  in  the  proper  column. 

3.  The  statement  of  construction  quantities  rendered  by  the  rail- 
roads will  be  checked  with  the  records  of  the  company  by  the  engineer 
of  the  Railroad  Commission.  It  is  highly  essential  that  all  records 
be  kept  in  such  a  manner  as  to  admit  of  a  quick  check.  All  final  es- 
timates, contracts,  material  bills,  and  other  data  affording  informa- 
tion in  regard  to  quantities  involved,  and  prices  paid,  will  be  examined. 

4.  At  the  time  of  transmitting  this  report,  the  railroad  company 
should  also  transmit  to  the  Railroad  Commission  profiles  covering 
every  portion  of  the  newly-constructed  line,  showing  grade  and  align- 
ment; and  right-of-way  and  station  plats  showing  all  right-of-way  and 
station  grounds,  and  real  estate  owned  by  the  railroad  company,  and 
upon  which  the  company  property  should  be  clearly  designated;  and 
wherever  the  right-of-way,  grounds  or  real  estate  of  the  railroad  com- 
pany extend  beyond  a  line  parallel  to  the  center  line  of  the  main 
track,  and  fifty  feet  distant  therefrom,  there  should  be  shown  on  the 
plat  the  particular  use  to  which  such  additional  property  is  to  be  put. 
There  should  also  be  furnished  the  Railroad  Commission  a  complete 
set  of  plans  covering  all  standards  adopted  by  the  railroad  company. 


HfiHruod  Commission  of  Washington 


CONSTRUCTION. 

1.  Engineering. 

To  this  account  should  be  charged  the  salaries  and  expenses  of  all 
engineers  and  assistants;  cost  of  teams  for  transportation  of  engineers 
and  men  to  and  from  work,  or  upon  trips  of  inspection  of  the  line  of 
work,  or  incidental  thereto;  engineer's  instruments,  rods,  chains, 
axes,  hatchets,  tapelines,  keel  or  marking  chalk,  stakes,  profile  or 
drawing  paper,  tracing  cloth  or  paper,  cross  section  paper,  transit  and 
level  books,  cross  section  or  topographical  books,  India  ink  and  colors, 
drawing  boards,  stools,  map  cases,  fuel,  lights,  camp  equipage,  and 
other  analogous  items.  When  employes  enumerated  above  are  en- 
gaged in  work  not  chargeable  to  construction,  their  salary  and  ex- 
penses, as  well  as  the  cost  of  all  supplies,  etc.,  should  be  charged  to 
the  specific  work  upon  which  they  are  engaged. 

2.  Right-of-Way  and  Station   Grounds. 

Under  this  account  should  be  shown  a  list  of  all  land  acquired  for 
roadbed  (of  necessary  width  conformable  to  depth  and  slopes  of  ex- 
cavation and  embankments,  including  borrow-pits  and  waste-banks 
adjoining  right-of-way),  and  station  and  terminal  grounds  and  land 
acquired  for  ingress  and  egress  thereto  and  therefrom;  which  list 
should  show  the  dimensions,  area,  cost,  and  proposed  use  of  each 
piece  of  land  acquired,  together  with  its  location  by  section,  township, 
range  and  county,  of  by  lot,  block,  addition  and  city.  Under  this 
account  should  also  be  shown  the  sum  total  of  all  additional  expen- 
ditures, such  as  salaries  and  expenses  of  counsel,  right-of-way  agents 
and  engineers  and  assistants,  when  specially  engaged  for  such  matters; 
expenses  of  appraisals,  or  of  juries,  commissioners  or  arbitrators  in 
condemnation  cases;  cost  of  stakes  used  to  denote  right-of-way  limits; 
cost  of  the  removal  of  buildings  if  upon  the  right-of-way  or  station  or 
terminal  grounds  and  not  included  in  property  purchased;  commissions 
paid  outside  parties  for  the  purchase  of  property  for  these  purposes, 
cost  of  plats  and  abstracts,  notarial  fees,  recording  fees,  etc.,  and  pay- 
ments for  abutting  damages. 

3.  Real  Estate. 

Under  this  account  should  be  shown  the  dimensions,  area,  cost  and 
proposed  use  of  each  piece  of  land  acquired  for  use  directly  in  con- 
nection with  the  operation  of  the  road,  but  in  excess  of  and  in  ad- 
dition to  that  actually  required  for  road  bed  or  station  or  terminal 
grounds,  together  with  its  location  by  section,  township,  range  and 
county,  or  by  lot,  block,  addition  and  city;  this  account  should  also 
show  the  total  of  all  expenses  incurred  in  connection  with  such  ac- 
quisition as  enumerated  in  account  No.  2. 

4.  Grading. 

Under  this  account  should  be  shown  the  number  of  cubic  yards  of 
earth,  loose  rock,  solid  rock,  cemented  gravel,  hard  pan,  shell  rock, 


Classification  of  Units — Form  A 


boulder  gravel  and  other  classified  material  moved,  specifying  the 
number  of  cubic  yards  of  each  class  of  excavated  material  wasted, 
and  the  number  of  cubic  yards  of  each  class  of  material  borrowed; 
cubic  yards  of  overhaul,  specifying  free  haul  limit  and  limit  of  haul; 
cubic  yards  of  loose  or  hand-placed  rip-rap,  rip-rap  excavation,  and 
rip-rap  overhaul;  cubic  yards  of  slope  wall,  and  concrete  or  stone 
retaining  walls;  lineal  feet  of  piling  delivered,  lineal  feet  of  piling 
driven,  lineal  feet  of  logs,  feet  B.  M.  of  timber  and  lumber,  and  weight 
of  wrought  and  cast  iron  in  timber  cribs,  retaining  walls,  or  other 
structure  chargeable  to  grading;  acres  of  heavy  and  light  clearing, 
stations  or  square  rods  of  grubbing,  number  of  dangerous  trees  cut, 
and  other  analogous  units;  total  cost  of  extra  work  or  force  account, 
superintendence,  right  to  borrow  or  waste,  work  train  service,  freight 
and  transportation.  The  unit  prices  paid  for  all  work  chargeable  to 
this  account  should  be  shown,  and  should  prices  vary,  show  the 
number  of  units  corresponding  to  each  price.  Copies  of  all  grading 
contracts  and  final  estimates,  showing  location  of  work,  should  be  at- 
tached to  this  account. 

5.  Tunnels. 

Under  this  account  should  be  shown  the  number  of  cubic  yards  or 
lineal  feet  of  tunnel  excavation  and  enlargement,  feet  B.  M.  of  timber, 
pounds  of  wrought  and  cast  iron,  and  cubic  yards  of  concrete  and 
brick  masonry  in  lining;  extra  work  or  force  account,  superintendence; 
freight,  transportation,  and  work  train  service.  There  should  be  at- 
tached to  this  account  a  statement  showing  the  number,  location,  size 
and  length  of  tunnels  within  the  State  of  Washington,  and  copies  of 
all  tunnel  contracts  and  final  estimates. 

6.  Bridges,  Trestles  and  Culverts. 

Under  this  account  should  be  shown  the  number,  class  and  total 
length  of  each  class  of  Howe  truss  bridges;  price  per  lineal  foot,  or 
number  of  feet  B.  M.  of  timber,  pounds  of  wrought  and  cast  iron, 
lineal  feet  of  piles  of  different  length  delivered  and  driven  (where 
price  is  affected  by  length),  cubic  yards  of  stone  or  other  filling  for 
cribs,  or  used  in  backfilling  (if  latter  is  not  covered  by  extra  work), 
and  tons  of  guard  rails.  The  bridge  number,  class,  type  and  length  of 
each  combination  or  steel  bridge;  cubic  yards  of  wet  and  dry  excava- 
tion, lineal  feet  of  piles  in  foundation,  feet  B.  M.  of  timber,  and 
pounds  of  wrought  and  cast  iron  or  steel  in  cofferdams  and  caissons; 
cubic  yards  of  concrete  or  stone  masonry,  pounds  df  steel  reinforce- 
ment, pounds  of  bridge  steel,  feet  B.  M.  of  timber  in  members  and 
floor  system,  and  cost  of  erection,  and  in  case  that  false  work  was 
furnished  by  the  railway  company,  the  lineal  feet  of  piles  of  different 
lengths  delivered  and  driven,  pounds  of  wrought  and  cast  iron,  and 
feet  B.  M.  of  timber  in  such  false  work  should  be  shown ;  the  total 
length  of  pile  and  frame  trestles,  with  lineal  feet  of  piles  of  different 
lengths  delivered  and  driven,  pounds  of  wrought  and  cast  iron,  and 


8  Railroad  Commission  of  Washington 

number  of  feet  B.  M.  of  timber  in  each  class;  lineal  feet  of  logs,  number 
of  feet  B.  M.  of  timber,  treated  and  untreated,  and  pounds  of  wrought 
and  cast  iron  in  timber  culverts  and  wooden  boxes;  total  length  of 
different  sizes  of  vitrified,  cement,  corrugated  steel,  and  cast  iron 
pipe;  cubic  yards  of  wet  and  dry  excavation,  concrete,  and  stone  ma- 
sonry in  culverts  or  end  walls,  tons  of  rails  in  rail  top  culverts,  pounds 
of  steel  reinforcement;  all  extra  work  or  force  account,  freight  and 
transportation,  and  work  train  service.  There  should  be  attached 
to  this  account  a  list  of  bridges  similar  to  Forms  2,  3  and  4,  showing 
mile  post  location,  length,  character  and  type,  and  character  of 
substructure  of  each  bridge;  a  list  of  culverts,  similar  to  Form  5, 
showing  mile  post  location,  size,  length  and  character  of  each;  and 
copies  of  all  final  estimates  covering  bridge  work. 

7.  Ties. 

Under  this  account  should  be  shown  the  number  of  untreated  and 
treated  ties  of  different  size  and  class,  and  number  of  sets  of  switch 
ties,  and  other  ties,  and  railway  crossing  timbers  laid  in  main  track 
or  tracks,  sidings,  spurs,  yard  and  terminal  tracks,  and  other  tracks, 
with  the  exception  of  inclines  to  fuel  stations,  tracks  in  ballast  pits, 
shops,  engine  houses,  store  houses  and  on  transfer  tables  and  turn- 
tables. Under  this  account  should  also  be  included  the  cost  of  in- 
spection, and  that  portion  of  the  expense  of  transportation  and  hand- 
ling not  covered  by  Account  No.  12,  "Track-Laying  and  Surfacing." 
Copies  of  all  tie  contracts  should  be  attached  to  this  account. 

8.  Rails. 

Under  this  account  should  be  shown  the  total  weight  in  tons  of  the 
rails  in  main  track  or  tracks,  sidings,  spurs,  yard  and  terminal  tracks, 
excluding  rails  laid  on  inclines  of  fuel  stations,  and  turntables,  and 
in  ballast  pits,  shops,  engine  houses,  store  houses  and  transfer  tables. 
Under  this  account  should  also  be  included  the  cost  of  inspection,  and 
that  portion  of  the  expense  of  transportation  and  handling  not 
covered  by  account  No.  12,  "Track-Laying  and  Surfacing."  There 
should  be  attached  to  this  account  a  track  statement  similar  to  Form 
6,  showing  the  location  of  the  different  weights  of  rail,  type  of  joint, 
character  and  cubic  yards  of  ballast,  number  of  ties,  tie  plates,  etc., 
per  mile  of  main  track. 

9.  Frogs  and  Switches. 

Under  this  account  should  be  shown  the  number  of  frogs  of 
different  number,  split  and  stub  switches,  and  switch  stands  of  dif- 
ferent types;  number  and  type  of  derails,  crossing  frogs,  and  other 
analogous  items.  Under  this  account  should  also  be  included  the  cost 
of  inspection,  and  that  portion  of  the  expense  of  transportation  and 
handling  not  covered  by  account  No.  12,  "Track-Laying  and  Surfac- 
ing." There  should  be  attached  to  this  account  a  list  of  sidings,  spurs, 
yard  tracks,  etc.,  similar  to  Form  7,  showing  the  length  and  weight  of 


Classification  of  Units — Form  A 


rail  in  same,  number  of  frog,  type  of  switch  and  switch  stand,  and  type 
of  derail. 

10.  Track  Fastenings  and  Other  Material. 

Under  this  account  should  be  shown  the  number  and  total  weight 
of  different  types  and  weights  of  rail  joints,  number  of  bolts  per 
splice,  size  and  total  weight  of  bolts;  size  of  spikes,  number  per  tie, 
and  total  weight  of  spikes;  number  and  type  of  tie  plates,  rail 
braces,  and  nut  locks;  tons  of  guard  rails  on  curves  and  in  tunnels; 
number  and  type  of  bumping  posts.  Under  this  account  should 
also  be  included  the  cost  of  inspection,  and  that  portion  of  the  ex- 
pense of  transportation  and  handling  not  covered  by  account  No.  12, 
"Track-Laying  and  Surfacing." 

11.  Ballast. 

Under  this  account  should  be  shown  the  total  miles  of  ballast  of 
different  kinds,  the  number  of  cubic  yards  per  mile,  and  total  number 
of  cubic  yards  of  each  kind.  If  the  ballast  was  furnished  under  con- 
tract, then  there  should  be  shown  also  all  additional  expenditures  not 
covered  by  contract;  and  if  taken  out  by  company  force,  the  itemized 
cost,  covering  quarry  and  gravel  rights,  rails,  ties  and  other  track 
material  laid  to  and  in  gravel  pits  and  quarries,  together  with  the 
cost  of  labor  employed  in  getting  out  and  preparing  the  ballast, 
hauling,  loading,  transporting,  and  unloading  alongside  of  track.  Copies 
of  all  contracts  affecting  this  account  should  be  attached. 

12.  Track-Laying  and  Surfacing. 

Under  this  account  should  be  shown  the  number  of  miles  of  main 
track  and  side  track  laid  and  surfaced,  and  the  number  of  switches, 
crossing  frogs,  derails  and  bumping  posts,  and  tie  plates  placed,  and 
unit  cost  of  such  work.  If  work  was  performed  under  contract,  all 
additional  items  of  expense  not  covered  by  contract  should  be  shown. 
Copies  of  all  contracts  affecting  this  account  should  be  attached. 

13.  Roadway  Tools. 

Under  this  account  should  be  shown  the  number,  type  and  cost  of 
hand  cars,  push  cars,  velocipedes,  speeders,  motor  cars,  etc.,  and  cost 
of  hand  and  other  tools  furnished  section,  bridge,  carpenter,  extra,  and 
other  gangs  equipped  to  protect,  maintain,  and  repair  the  property 
after  it  is  opened  for  the  handling  of  commercial  traffic. 

14.  Fencing   Right-of-Way. 

Under  this  account  should  be  shown  the  number  and  location  of 
single  miles  of  different  kinds  of  fence,  including  wing  fence,  number 
and  type  of  cattle-guards,  and  number  and  kind  of  gates;  all  freight, 
transportation  and  work  train  service  should  be  shown,  and  in  case 
that  the  work  was  done  by  company  force,  the  total  cost  of  labor  en- 
gaged should  be  shown.     This  account  should  not  include  fences  con- 


10  Railroad  Commission  of  Washington 

structed  around  stock  yards,  fuel  stations,  station  grounds,  shops,  and 
on  other  properties  outside  of  right-of-way  or  permanent  or  portable 
fences  for  the  protection  of  tracks  from  snow  or  sand.  There  should 
be  attached  to  this  account  a  statement  of  fencing,  cattle  guards,  etc., 
similar  to  Form  9. 

15.  Crossings  and   Signs. 

Under  this  account  should  be  shown  all  material  used  in  con- 
structing farm,  county  road  or  street  crossings  at  grade;  material  in 
overhead  highway  bridges,  and  underground  crossings,  and  cubic  yards 
of  earth  and  other  material  excavated  in  connection  with  the  latter; 
number  and  class  of  all  track  signs,  safety  gates,  alarms,  overhead 
bridge  warnings,  and  number  and  floor  area  of  watch  shanties;  and 
all  freight  and  transportation  chargeable  to  this  account  The  cost  of 
bridges  carrying  tracks  over  streets  should  not  be  charged  to  this 
account,  but  to  account  No.  6,  "Bridges,  Trestles  and  Culverts."  There 
should  be  attached  to  this  account  a  statement  similar  to  Form  8  and 
Form  10,  showing  crossings  and  signs  by  miles. 

16.  Interlocking  and  Other  Signal  Apparatus. 

Under  this  account  should  be  shown  the  location  and  total  cost  of 
each  interlocking  plant,  and  proportion  of  cost  borne  by  each  rail- 
road; and  the  number  and  class  of  all  semaphores  and  train  order 
signals,  and  accessories;  and  all  freight  and  transportation  chargeable 
to  this  account. 

17.  Telegraph  and  Telephone   Lines. 

Under  this  account  should  be  shown  the  total  number  of  miles  of 
line,  and  location  and  total  number  of  miles  of  different  sizes  and 
kinds  of  wire,  and  spacing,  kind  and  average  height  and  number  of 
poles,  and  all  freight  and  transportation  properly  chargeable  to  this 
account.  There  should  be  attached  to  this  account  a  statement  of 
telegraph  and  telephone  lines,  similar  to  Form  11.  In  case  the  line  is 
jointly  owned,  show  the  proportion  owned  by  the  railroad  company. 

18.  Station   Buildings  and   Fixtures. 

Under  this  account  should  be  shown  the  number  and  floor  area 
of  each  class  of  station  buildings,  such  as  freight  and  passenger 
stations,  baggage  rooms,  express  buildings,  waiting  rooms,  telegraph 
offices,  transfer  houses,  boarding  houses,  buildings  and  rooms  for 
train  men,  dwellings,  eating  houses,  outhouses,  section  houses,  bunk- 
houses,  tool  sheds,  etc.,  area  of  cinder,  wood,  brick,  or  concrete  plat- 
forms or  sidewalks;  length,  height  and  character  of  fences,  hedges, 
etc.;  total  cost  of  furniture,  fixtures  and  accessories,  and  all  freight 
and  transportation  chargeable  to  this  account.  There  should  be 
attached  to  this  account  a  statement  of  station  buildings  at  each  sta- 
tion similar  to  Form  12,  showing  size,  character,  class  and  cost  of 
each  building,  size  and  character  of  platforms,  fences,  etc.,  and  item- 


Classification  of  Units — Form  A  11 

ized  statement  of  furniture  and  fixtures  at  each  station  and  cost  of 
same. 

19.  General   Office   Buildings  and   Fixtures. 

Under  this  acount  should  he  shown  the  location,  character,  size  and 
cost  of  buildings  devoted  to  general  office  purposes,  cost  of  all  fix- 
tures thereto  attached,  and  the  cost  of  furniture  for  the  equipment  of 
such  buildings. 

20.  Shops,    Round    Houses  and  Turntables. 

Under  this  account  should  be  shown  the  number,  class,  character 
and  floor  area  of  all  shops,  car  sheds,  store  houses,  and  other  build- 
ings used  in  conjunction  with  same,  together  with  the  character 
and  size  of  all  platforms,  scrap  bins,  etc.;  number,  class,  and  character 
of  engine  houses,  with  number  of  stalls;  number,  size  and  character  of 
cinder  pits,  character  and  size  of  turntables,  and  character  of  curb- 
ing and  paving,  size  of  transfer  tables,  and  total  length  of  tracks  laid 
in  transfer  tables  and  on  turntables;  and  length  of  tracks  leading  from 
same  into  shops  or  engine  houses,  or  laid  in  any  of  the  buildings  above 
described,  together  with  units  of  track  material;  length,  height,  and 
character  of  fence,  and  cost  of  sewerage  and  water  systems;  units  of 
grading  involved  in  preparing  and  clearing  up  grounds,  freight  and 
transportation,  and  any  additional  units  of  cost  chargeable  to  this 
account  which  may  not  be  specified  above.  There  should  be  attached 
to  this  account  a  statement  of  shops,  round  houses,  and  turntables 
at  each  station,  similar  to  Forms  13  and  14,  showing  size,  character, 
etc.,  as  enumerated  above. 

21.  Shop   Machinery  and  Tools. 

Under  this  account  should  be  shown  the  location  and  cost  of 
machinery  and  tools  with  which  shops  are  equipped,  including  the 
cost  of  installation,  freight  and  transportation.  There  should  be 
attached  to  this  account  a  descriptive  list  of  the  shop  tools  and  ma- 
chinery within  the  State  of  Washington. 

22.  Water  Stations. 

Under  this  account  should  be  shown  the  number  of  tanks  of 
different  character  and  size;  number  of  windmills,  steam,  gas,  and 
electric  pumps,  and  hydraulic  rams,  of  different  sizes  and  makes; 
length  of  wooden,  cast  iron,  wrought  iron,  or  galvanized  iron  pipes 
or  penstocks  of  different  sizes;  number  and  size  of  standpipes  and 
goose  necks;  number,  description,  and  size  of  reservoirs,  settling 
basins,  dams,  diversion  weirs,  cisterns,  and  driven  wells;  number, 
character  and  floor  area  of  pump  houses;  and  all  freight  and  trans- 
portation properly  chargeable  to  this  account.  This  account  should 
not  include  water  works,  wells,  etc.,  exclusively  for  the  supply  of 
shops,  stations,  hotels,  etc.,  which  should  be  charged  to  appropriate 
accounts.     There  should  be  attached  to  this  account  a  statement  of 


12  Railroad  Commission  of  Washington 

water  stations  at  each  station  similar  to  Form  15,  showing  different 
units  as  specified  above. 

23.  Fuel  Stations. 

Under  this  account  should  be  shown  the  number  of  fuel  stations, 
with  character,  number  and  size  of  pockets;  description  and  cost  of 
fuel  oil  plants;  length  and  maximum  height  of  inclines,  with  number 
and  size  of  ties,  and  tons  of  rails  laid  on  same;  description  and  cost 
of  all  elevating  and  dumping  machinery,  and  appliances  for  weighing 
coal;  number,  size,  character  and  floor  area  of  coal  platforms  and  fuel 
sheds;  and  all  freight  and  transportation  chargeable  to  this  account. 
There  should  be  attached  to  this  account  a  statement  of  fuel  stations 
at  each  station  similar  to  Form  16,  showing  different  units  as  specified 
above. 

24.  Grain    Elevators. 

Under  this  account  should  be  shown  the  location  and  character, 
floor  area  and  cost  of  grain  elevators,  with  cost  of  all  machinery  used 
in  the  operation  of  same,  and  all  freight  and  transportation  charge- 
able to  this  account.  This  account  should  not  include  small  storage 
elevators  at  way  stations,  which  should  be  considered  as  station  build- 
ings. There  should  be  attached  to  this  account  a  list,  similar  to  Form 
17,  showing  grain  elevators  at  each  station. 

25.  Storage  Warehouses. 

Under  this  account  should  be  shown  the  location  and  number, 
character,  and  floor  area,  of  all  storage  warehouses,  with  cost  of 
machinery  or  fixtures  therein,  and  all  freight  and  transportation  charge- 
able to  this  account.  This  account  does  not  refer  to  the  ordinary 
freight  warehouses,  where  freight  is  received  for  shipment,  etc., 
which  should  be  shown  as  station  buildings,  but  to  warehouses  in 
which  merchandise  is  stored,  and  which  the  railroad  company  or 
others  operate  as  storage  warehouses.  There  should  be  attached  to 
this  account  a  list,  similar  to  Form  17,  showing  storage  warehouses 
at  each  station. 

26.  Dock  and  Wharf  Property. 

Under  this  account  should  be  shown  the  location  and  number  and 
size  of  docks  and  wharves,  ferry  or  other  landings,  and  inclines  to 
transfer  steamers;  character  and  floor  area  of  all  buildings, 
structures,  and  machinery  therein,  and  other  appurtenances;  char- 
acter and  cost  of  coal  and  ore  handling  machinery  on  docks;  cost  of 
dredging  slips,  filling  cribs,  pile  protection,  building  cofferdams,  pump- 
ing or  bailing  water,  masonry  walls  or  filling,  etc.,  cost  of  freight  and 
transportation  and  all  other  expenditures  incident  to  construction,  ex- 
cept the  cost  of  tracks.  The  cost  of  ground  on  which  docks  or 
wharves  are  built  and  of  riparian  or  waterfront  rights  in  connection 
therewith    should   be   charged   to   account   No.    2,    "Right-of-Way   and 


Classification  of  Units — Form  A  13 

Station  Grounds."     There  should  be  attached  to  this  account  a  list  of 
dock  and  wharf  property,  similar  to  Form  18. 

27.  Electric  Light  Plants. 

Under  this  account  should  be  shown  the  location  and  total  cost  of  all 
arc  or  incandescent  lighting  plants  (when  not  in  connection  with 
station  buildings  or  shop  plants,  and  so  covered  by  account  No.  18, 
"Station  Buildings  and  Fixtures,"  or  No.  20,  "Shops,  Enginehouses 
and  Turntables").  When  it  is  necessary  to  erect  a  building  for  an 
electric  light  plant,  the  character  and  dimensions  of  such  building 
should  be  shown  under  this  account,  and  the  cost  of  such  building 
should  be  shown  separately. 

28.  Electric   Power   Plants. 

Under  this  account  should  be  shown  the  location  and  number  of 
steam  and  water  power  plants  where  electric  power  is  generated  for 
the  operation  of  trains  and  cars;  the  character,  dimensions,  floor 
area  and  cost  of  all  buildings  used  in  connection  with  such  plant; 
description  and  size  of  dams  and  reservoirs;  description  and  cost  of 
all  penstocks,  water  wheels,  turbines,  engines,  boilers  and  machinery, 
pumps,  condensers,  generators,  foundations,  switch  boards,  lighting 
apparatus,  and  other  appurtenances;  and  all  freight  and  transporta- 
tion chargeable  to  this  account.  Cost  of  plants  for  furnishing  power 
at  shops  should  be  charged  to  account  No.  20,  "Shops,  Engine-Houses 
and  Turn-Tables." 

29.  Electric   Power  Transmission. 

Under  this  account  should  be  shown  the  location  and  itemized  cost 
of  all  material  for  the  transmission  of  electricity  for  power  purposes, 
covering  span,  guard,  feed,  and  overhead  trolley  wires,  poles,  cross 
arms,  brackets,  insulators  and  connections;  third  rails,  including 
braces,  supports  and  devices  for  insulating,  covering  or  protecting; 
bonding  rails,  including  connecting  plugs,  insulating  mats,  plugs,  or 
other  devices;  switch  boards,  switches,  cutouts,  transformers,  etc., 
not  at  power  stations  or  sub-stations;  and  cost  of  labor,  freight  and 
transportation,  and  any  other  expenditures  incurred  in  connection  with 
the  building  of  lines  for  the  transportation  of  electric  power. 

30.  Gas-Producing   Plants. 

Under  this  account  should  be  shown  the  location  and  itemized  cost 
of  material,  and  the  total  cost  of  labor,  freight  and  transportation 
chargeable  to  this  account.  When  it  is  necessary  to  erect  a  building 
for  a  gas-producing  plant,  the  character  and  floor  area  of  such  building 
should  be  shown,  and  the  cost  of  same  should  be  shown  separately. 

31.  Miscellaneous  Structures. 

Under  this  account  should  be  shown  the  number,  class,  character 
and    floor   area   of   all   buildings,    and    the    number   and    class    of   all 


14  Railroad  Commission  of  Washington 

minor  structures,  not  provided  for  in  any  of  the  preceding  accounts. 
All  structures  not  coming  under  the  head  of  buildings,  such  as 
snow  or  rock  sheds,  stock  yards  and  chutes,  snow  and  sand  fence, 
mail  cranes  and  track  scales,  etc.,  should  be  designated  by  units  which 
will  readily  admit  of  the  calculation  of  the  cost  of  reproduction.  There 
should  be  attached  to  this  account  a  statement  of  miscellaneous 
structures  by  stations,  showing  the  different  units  as  specified  above. 

32.  Transportation  of  Men  and   Material. 

Under  this  account  should  be  shown  the  total  amount  charged  for 
the  fares  of  laborers,  and  freight  charges  on  material  outfits  and  sup- 
plies employed  in  construction  work  paid  for  by  the  railroad  company 
and  properly  chargeable  in  expenditures  for  road,  but  which  cannot 
be  correctly  charged  under  any  other  construction  account.  This  ac- 
count may  include  such  items  as  fares  of  contractors,  their  walking 
bosses,  paymasters,  clerks,  and  storekeepers;  of  labor  agents,  of 
men  hired  by  labor  agencies  and  shipped  out  on  the  line  who  may 
be  employed  on  any  character  of  work;  freight  on  powder,  dynamite, 
and  other  explosives,  hay,  grain,  groceries,  and  other  supplies  for 
contractors,  stores  to  be  sold  to  sub-contractors,  station  men,  laborers 
and  others,  and  other  analogous  items. 

33.  Rent  of  Equipment. 

Under  this  account  should  be  shown  the  equipment  rented,  the  rate 
of  rental,  and  the  total  rental  paid  for  each  class  of  equipment  en- 
gaged in  the  construction  of  new  lines. 

34.  Repairs  of   Equipment. 

Under  this  account  should  be  shown  the  total  expenditure  for  re- 
pairs to  equipment  of  all  classes,  engaged  in  the  contsruction  of  new 
lines. 

35.  Earnings  and  Operating  Expenses  During  Construction. 

Under  this  head  should  be  shown  the  cost  of  operating  a  piece  of 
road  while  in  charge  of  the  construction  department,  and  before  it  is 
opened  for  commercial  operation.  It  should  include  the  cost  of  running 
construction,  material  and  other  trains,  when  the  cost  of  operating  such 
trains  cannot  properly  be  charged  to  any  specific  account.  To  this  ac- 
count should  be  credited  amounts  collected  for  rents  of  buildings  and 
other  properties,  and  for  the  transportation  of  commercial  freight  and 
passengers  on  construction,  material  or  other  trains. 

35J/2.     Injuries  to  Persons. 

Under  this  account  should  be  shown  the  total  expense  incident  to 
injuries  to  persons  when  caused  directly  in  connection  with  the  con- 
struction of  a  new  road;  proportion  of  salaries  and  expenses  of  phy- 
sicians and  surgeons,  expenses  of  undertakers,  nursing  and  hospital 
attendance,  medical  and  surgical  supplies,  artificial  limbs,  funeral  ex- 


Classification  of  Units — Form  A  15 

poises,  railway  and  carriage  fares  for  conveying  injured  persons  and 
attendants;  proportion  of  pay  of  claim  adjusters,  and  their  clerks,  and 
pay  and  expenses  of  employees  and  others  called  in  consultation  in 
relation  to  the  adjustment  of  claims  coming  under  this  head;  also 
witness  fees  and  amount  of  final  judgements.  This  account  should  not 
include  such  expenses  incident  to  injuries  of  persons  as  are  property 
includible  in  account  No.  33.  "Earnings  and  Operating  Expenses  Dur- 
ing Construction." 

36.  Stores  and  Supplies  on  Hand. 

Under  this  account  should  be  shown  the  value  of  all  stores  of  every 
description  necessary  to  the  operation  of  the  railroad,  on  hand  at  the 
date  of  making  report. 

EQUIPMENT. 

37.  Steam  Locomotives. 

Under  this  account  should  be  shown  the  number  purchased,  engine 
number,  class,  gauge,  size  of  cylinders,  number  and  diameter  of  drivers, 
total  engine  wheel  base,  total  rigid  wheel  base,  total  wheel  base  of 
engine  and  tender,  capacity  of  tank,  weight  on  drivers,  weight  of 
engine,  weight  of  tender  light,  and  total  weight  of  engine  and  tender 
in  working  order;  purchase  price  of  each,  freight  and  messenger 
service,  and  cost  of  setting  up  after  receipt  from  builders. 

38.  Electric  Locomotives. 

Under  this  account  should  be  shown  the  number  purchased,  and 
size,  weight,  class,  rating  and  name  of  builder;  purchase  price  of  each 
locomotive,  and  cost  of  transportation  and  setting  up  after  receipt  from 
builders. 

39.  Passenger  Train  Cars. 

Under  this  account  should  be  shown  the  number,  character,  and 
car  numbers  of  each  class 'and  series  of  cars,  length  and  width  over 
sills,  height  over  all,  weight,  and  name  of  builder;  kind  of  heating 
apparatus,  car  lights,  air  signal  and  coupler;  number  of  wheels  in  each 
truck,  and  size  of  truck  wheels;  kind  of  air  brake  and  vestibule,  and 
number  of  compartments  and  size  of  each;  purchase  price  of  each  car 
or  series  of  cars,  and  cost  of  transportation  of  each. 

40.  Freight  Train  Cars. 

Under  this  account  should  be  shown  the  number,  character  and  car 
numbers  of  each  class  and  series  of  cars;  name  of  builder,  inside 
length,  width  and  height,  weight  and  capacity  in  pounds;  character  of 
under  frame,  air  brake  and  coupler,  purchase  price  or  building  cost 
of  each  car  or  series  of  cars  and  cost  of  transportation  of  each. 

41.  Work  Equipment. 

Under  this  account  should  be  shown  the  number,  class,  character 
and  car  numbers  of  each  class  of  work  equipment,  purchased  or  built 


16  Railroad  Commission  of  Washington 

at  the  company's  shops;  in  this  class  of  equipment  should  be  included 
snow  plows,  derricks,  pile  drivers,  water  and  sprinkling  cars,  ballast 
spreaders  and  unloaders,  gravel  plows,  steam  shovels,  clam  shells, 
weed  burners,  rail  unloaders,  bunk,  tool,  boarding,  camp,  dump, 
sweeper,  supply  and  sanding  cars  and  all  other  work  equipment.  The 
purchase  price  or  building  cost,  and  transportation  of  each  should 
be  shown. 

42.  Floating   Equipment. 

Under  this  account  should  be  shown  all  floating  or  marine  equip- 
ment necessary  to  the  construction  and  operation  of  the  road,  and  pur- 
chase price  or  building  cost,  and  cost  of  transportation.  In  case 
that  such  equipment  is  the  property  of  an  interstate  road  and  is  main- 
tained on  a  body  of  water  marking  the  boundary  of  two  states,  which 
is  crossed  by  such  road,  one-half  of  the  value  of  such  equipment 
should  be  allowed  to  each  state. 

GENERAL   EXPENDITURES. 

43.  Law    Expenses. 

To  this  account  should  be  charged  expenditures  of  the  following 
nature,  incurred  during  the  progress  of  the  construction  of  a  road, 
namely,  the  pay  and  expenses  of  all  counsel,  solicitors,  and  attorneys, 
their  clerks  and  attendants,  and  expenses  of  their  offices;  law  books, 
printing  briefs,  legal  forms,  testimony,  reports,  etc.,  fees  and  re- 
tainers for  services  of  attorneys  not  regular  employees  of  the  com- 
pany; payments  to  arbitrators  for  the  settlement  of  disputed  ques- 
tions; costs  of  suits  and  payments  of  special  fees,  notarial  fees,  and 
winess  fees;  and  expenses  connected  with  taking  depositions;  also  all 
legal  and  court  expenses.  When  any  of  the  expenses  above  enumerated 
can  be  charged  directly  to  the  account  for  which  incurred,  they  should 
be  so  charged  and  not  to  this  account.  (Expenses  In  connection  with 
condemnation  of  right-of-way  or  station  and  other  grounds  should  be 
charged  to  account  No.  2,  "Right-of-Way  and  Station  Grounds,"  or 
account  No.  3,  "Real  Estate"). 

44.  Stationery  and  Printing. 

To  this  account  should  be  charged  the  cost  of  stationery,  stationery 
supplies,  postage,  and  printing  blank  books  and  forms  used  by  all 
classes  of  employees  in  the  prosecution  of  construction  work  not 
otherwise  provided  for. 

45.  Insurance. 

To  this  account  should  be  charged  insurance  premiums  paid  on 
property  of  the  line  under  construction  and  before  the  road  is  opened 
for  operation.  Where  insured  property  is  damaged  or  destroyed  the 
account  to  which  such  property  was  charged  should  be  credited  with 
the  amount  of  insurance  recovered  in  respect  thereof. 


Classification  of  Units — Form  A  17 

46.  Taxes. 

To  this  account  should  be  charged  state,  county,  township,  city, 
school,  road,  and  all  other  taxes  and  assessments  levied  and  paid  on 
property  belonging  to  the  company,  while  under  construction  and 
before  the  road  is  opened  for  commercial  operation,  except  special 
taxes  assessed  for  street  and  other  improvements,  such  as  grading, 
sewering,  curbing,  guttering,  paving,  sidewalks,  etc..  which  should  be 
charged  to  the  account  to  which  the  property  affected  was  charged. 

47.  Interest  and  Commissions. 

To  this  account  should  be  charged  cash  commissions  and  the  actual 
cash  value  of  other  commissions  on  securities  sold;  interest,  cash 
commissions,  and  the  actual  cash  value  of  other  commissions  on  loans 
effected  and  on  notes  issued  for  money  borrowed  for  construction 
purposes  or  for  purchase  of  equipment;  interest  on  overdue  payments 
to  contractors  or  other  creditors;  and  interest,  cash  commissions. 
and  the  actual  cash  value  of  other  commissions  and  exchange  on  other 
commercial  paper  issued  for  similar  purposes.  Interest  on  bonds  and 
other  securities,  including  equipment  bonds  or  car  trust  notes,  paid  or 
accrued  during  construction  and  before  the  line  is  opened  for  operation, 
is  chargeable  to  this  account.  To  this  account  should  be  credited  all  in- 
terest received  on  moneys  acquired  for  purposes  of  purchase  or  con- 
struction of  road  or  equipment. 

48.  Other   Expenditures. 

To  this  account  should  be  charged  organization  expenses,  including 
the  payment  of  all  necessary  fees;  the  cost  of  printing  certificates 
of  stock  and  bonds,  with  payments  to  trustees  and  expenses  incurred 
in  the  disposal  of  securities;  salaries  and  expenses  of  executive  and 
general  officers  of  a  road  under  construction;  clerks  in  general  offices 
engaged  on  construction  accounts  or  work;  rent  and  repair  of  general 
offices  when  rented,  with  the  furniture  and  office  expenses;  also  all 
items  of  a  special  and  incidental  nature  which  cannot  properly  be 
charged  to  any  other  account  in  this  classification. 


FORM   "B 


** 


GENERAL  INSTRUCTIONS. 

1.  The  following  instructions  apply  exclusively  to  unit  quantities 
and  expenditures  involved  under  additions  and  betterments  for  lines 
in  the  State  of  Washington.  "Additions  and  Betterments"  include  addi- 
tional structures,  facilities  or  equipment  not  taking  the  place  of  any- 
thing previously  existing,  and  the  enlargement ,  or  improvement  of 
existing  structures,  facilities  or  equipment. 

2.  At  the  beginning  of  each  fiscal  year  it  shall  be  the  duty  of  the 
railroad  company  to  render  the  Railroad  Commission  an  itemised 
statement  of  the  units  of  construction  or  equipment  occasioned  by  ad- 
ditions and  betterments  during  the  preceding  year,  such  units  to  be 
shown  under  the  proper  accounts  as  hereinafter  set  forth. 

3.  It  should  be  assumed  that  the  Railroad  Commission  is  in  pos- 
session of  a  statement  of  the  units  necessary  to  the  reconstruction  of 
the  railroads  within  the  state  at  the  close  of  each  fiscal  year.  Such  a 
statement  will  be  modified  by  the  construction  units  involved  in  addi- 
tions and  betterments  for  each  ensuing  fiscal  year,  and  it  will  be  possi- 
ble, by  applying  prevailing  prices  to  the  various  units,  to  ascertain  the 
cost  of  reproduction  of  the  railroads  within  the  state  at  any  future 
time.  To  this  end  the  different  units  desired  have  been  specified  under 
the  general  accounts  to  which  they  relate,  but  in  the  absence  of  instruc- 
tions covering  some  particular  unit,  you  will  be  guided  by  the  above 
information  as  to  the  future  use  of  the  data  requested,  and  include 
such  units  under  the  proper  account. 

4.  The  statement  of  unit  quantities  involved  in  "Additions  and 
Betterments"  should  be  compiled  in  the  same  form  as  the  statement 
rendered  by  newly-constructed  roads.  Unit  prices  should  be  shown, 
based  upon  existing  contract  prices,  or  actual  cost  of  work;  all 
freight-  and  transportation  (exclusive  of  such  charges  on  material  re- 
leased), work-train  service,  etc..  should  be  segregated.  Copies  of  all 
contracts  and  final  estimates  affecting  "Additions  and  Betterments'' 
should  be  attached  to  the  report.  A  statement  of  material  released 
should  be  included  in  the  compilation,  and  should  be  shown  under  the 
proper  accounts. 

5.  The  statement  of  unit  quantities  rendered  by  the  railroad  will 
be  checked  with  the  records  of  the  company  by  the  engineer  of  the 
Railroad  Commission.  It  is  highly  essential  that  all  records  be  kept  in 
such  manner  as  to  admit  of  a  quick  check.  All  final  estimates,  work 
orders,  contracts,  material  bills,  and  other  data  affording  information  in 


20  Railroad  Commission  of  Washington 

regard  to  the  quantities  involved,  and  prices  paid,  will  be  examined. 

6.  As  the  purpose  of  the  report  requested  in  connection  with  these 
instructions  is  to  obtain  data  for  the  revision  of  the  unit  quantities 
necessary  to  reproduce  the  road,  all  additions  and  betterments  affecting 
such  units  should  be  considered,  regardless  of  the  minimum  cost  of 
$200  as  specified  by  the  Interstate  Commerce  Commission.  For  ex- 
ample, the  excess  cost  of  a  cast  iron  pipe  replacing  a  wooden  box 
might  be  less  than  $200,  yet  the  substitution  of  such  pipe  would  in- 
crease the  total  number  of  cast  iron  pipe  culverts  and  thus  increase  the 
cost  of  reproduction. 

7.  All  bridge,  culvert  and  other  lists,  track  and  other  statements 
should  be  revised  each  year,  and  the  revised  copies  attached  to  the 
accounts  to  which  they  relate. 

.  8.  At  the  time  of  transmitting  this  report,  the  railroad  company 
should  also  transmit  to  the  Railroad  Commission  profiles  upon  which 
are  indicated  all  changes  in  grade  or  alignment  occasioned  by  im- 
provements and  betterments  during  the  fiscal  year;  and  right-of-way 
and  station  plats  showing  all  right-of-way,  station  grounds  and  real 
estate  acquired  during  the  fiscal  year  incident  to  additions  and  better- 
ments; and  wherever  the  right-of-way,  station  grounds,  or  real  estate 
of  the  railroad  company  extends  beyond  a  line  parallel  to  the  center 
line  of  the  main  track,  and  fifty  feet  distant  therefrom,  there  should 
be  shown  on  the  plat  the  particular  use  to  which  such  additional  prop- 
erty is  to  be  put.  The  railroad  company  should  also  furnish  the  Rail- 
road Commission  with  plans  of  all  standards  that  may  have  been 
adopted  during  the  fiscal  year. 

9.  It  shall  be  the  duty  of  the  railroad  companies  to  transmit  to  the 
Railroad  Commission  a  copy  of  each  work  order,  or  authority  for  ex- 
penditure which  may  have  been  approved  during  the  fiscal  year,  with  a 
copy  of  any  improvement  sketch  which  may  have  been  attached  to  the 
original.  Such  work  order  or  authority  for  expenditure  should  indicate 
open  or  closed  accounts  and  should  show  the  estimated  cost,  and  the 
total  cost  of  the  improvements  at  the  end  of  the  fiscal  year,  and  that 
portion  of  the  cost  charged  to  additions  and  betterments,  and  operating 
expenses.  When  an  account  which  has  been  carried  beyond  end  of  the 
fiscal  year  shall  be  closed,  it  shall  be  the  duty  of  the  railroad  company 
to  inform  the  Railroad  Commission  of  such  a  fact,  and  to  designate  the 
total  cost,  and  that  portion  of  the  total  cost  charged  to  additions, 
betterments  and  operating  expenses. 

10.  The  word  "new"  as  used  in  these  instructions  relates  to  any- 
thing not  in  the  possession  of  the  railroad  company  at  the  beginning 
of  the  fiscal  year. 

11.  Should  any  portion  of  an  existing  line  be  abandoned,  a  separate 
statement  should  be  made,  showing  under  the  proper  accounts  the 
several  units  remaining  in  such  abandoned  line. 


Classification  of  Units — Form  B  21 

CONSTRUCTION   I A  a*d  B). 

1.  Engineering. 

No  charge  should  be  made  against  work  classed  as  additions  and 
betterments  for  service  of  officer  in  charge  of  engineering  department, 
chief  engineer,  or  expenses  of  engineering  department  at  the  company's 
headquarters.  The  salaries,  expenses,  and  cost  of  supplies  used  by  em- 
ployees of  the  engineering  department  when  engaged  in  this  class  of 
work  shall  be  apportioned  to  additions  and  betterments  and  operating 
expenses  on  the  basis  that  the  cost  of  work,  exclusive  of  engineer- 
ing expenses,  is  apportioned  to  the  same  accounts,  and  this  account 
should  show  the  total  amount  apportioned  to  additions  and  better- 
ments. 

2.  Right-of-Way  and  Station  Grounds. 

Under  this  account  should  be  shown  a  statement  of  all  additional 
land  (of  necessary  width  conformable  to  depth  and  slopes  of  excava- 
tion and  embankments,  including  borrow  pits  and  waste  banks  adjoin- 
ing right-of-way)  acquired  for  road  bed  of  additional  main  tracks,  for 
new  road  bed  account  changes  of  line,  for  new  passing  tracks,  sidings 
and  spur  tracks,  and  extensions  to  existing  passing  tracks,  sidings  and 
spur  tracks,  for  new  stations,  terminals  and  shop  grounds,  or  the  en- 
largement of  existing  stations,  terminals  and  shop  grounds,  including 
additional  land  acquired  for  ingress  to  or  egress  from  such  grounds, 
which  statement  should  show  the  dimensions,  area,  cost,  and  proposed 
use  of  each  piece  of  land  acquired,  together  with  its  location  by  section, 
township,  range  and  county,  or  by  lot,  block,  addition  and  city.  Under 
this  account  should  also  be  shown  the  sum  total  of  all  additional  ex- 
penditures, such  as  salary,  expenses  cf  counsel,  right-of-way  agents,  and 
all  engineers  and  assistants  when  specially  engaged  for  such  matters; 
stakes  used  to  denote  right-of-way  limits;  the  expenses  of  appraisal,  or 
of  juries,  commissioners  or  arbitrators  in  condemnation  cases:  cost  of 
removal  of  buildings  when  upon  additional  right-of-way  or  station  or 
terminal  grounds  purchased,  amounts  paid  outside  parties  for  purchase 
of  additional  right-of-way  and  grounds  for  the  purposes  above  described : 
cost  of  plats,  abstracts,  notarial  fees,  recording  deeds,  etc.,  and  payment 
for  damages  to  abutting  property.  Under  this  account  should  also  be 
shown  the  location  and  description  of  all  right-of-way  and  station 
grounds  sold  or  otherwise  disposed  of. 

3.  Real  Estate. 

Under  this  account  should  be  shown  the  dimensions,  area,  cost,  and 
proposed  use  of  all  additional  real  estate  acquired  for  use  directly  in 
connection  with  the  operation  of  the  road,  and  in  excess  of  and  in 
addition  to  that  actually  acquired  for  road  bed  or  station  or  terminal 
grounds,  together  with  its  location  by  section,  township,  range  and 
county,  or  by  lot,  block,  addition  and  city.  This  account  should  also 
show  the  total  of  all  additional  expense  incurred  in  connection  with 


22  Railroad  Commission  of  Washington 

the  acquisition  of  such  property;  and  description  of  all  real  estate 
sold  or  otherwise  disposed  of.  This  account  applies  only  to  real  estate, 
the  title  of  which  is  taken  under  the  name  of  the  railroad  company. 

4.  Grading. 

This  account  should  be  segregated  into  the  following  sub-accounts, 
and  the  units  chargeable  to  each  sub-account  should  be  shown: 

A.  Widening  cuts  and  fills. 

B.  Protection  of  banks. 

C.  Grade  revisions  and  changes  of  line. 

D.  Additional  main  tracks. 

E.  Sidings  and  spur  tracks. 

F.  Terminal  yards. 

G.  Track  revision;   elimination  of  grade  crossings,  etc. 
H.     Reconstruction  of  road  purchased. 

A.  Under  this  sub-account  should  be  shown  yardage  and  classifi- 
cation of  material  taken  from  cuts,  disposition  of  such  material,  and 
average  haul  of  same;  yardage  and  classification  of  embankment 
borrowed,  source  and  disposition  of  material  and  average  haul.  There 
should  also  be  shown  in  detail  all  other  units  of  cost  incident  to  such 
work  as  specified  in  account  No.  4  of  Form  A.  This  account  should 
cover  all  material  used  in  filling  bridges. 

From  B  to  H  inclusive. — Under  each  of  these  sub-accounts  should 
be  shown  all  units  of  cost  incident  to  the  particular  class  of  work,  as 
specified  in  account  No.  4  of  Form  A. 

5.  Tunnels. 

Under  this  account  should  be  shown  all  units  incident  to  the  con- 
struction and  enlargement  of  tunnels,  or  lining  of  tunnels  previously 
unlined,  or  permanent  lining  replacing  temporary  lining,  as  speci- 
fied in  account  No.  5  of  Form  A. 

6.  Bridges,  Trestles  and  Culverts. 

This  account  should  cover  all  bridges,  trestles  and  culverts  placed 
where  none  previously  existed,  and  all  permanent  bridges,  trestles  and 
culverts  replacing  those  of  a  temporary  nature  or  lighter  design. 
All  units  specified  under  account  No.  6  of  Form  A  should  be  shown  in 
this  connection,  as  well  as  the  bridge  number,  length  and  character  of 
bridges,  trestles  and  culverts  replaced. 

7.  Ties. 

Under  this  account  should  be  shown  the  number  of  treated  and 
untreated  ties  laid  in  new  main,  side  or  yard  tracks,  and  the  number 
of  treated  ties  used  in  replacing  untreated  ties  in  existing  track  dur- 
ing the  fiscal  year,  with  the  exception  of  ties  laid  on  inclines  to  fuel 
stations  or  in  tracks  in  ballast  pits,  shops,  engine  houses,  storehouses 
and  on  transfer  tables  and  turntables. 


Classifcation  of  Unit* — Form  B  2S 

8.  Rails. 

Under  this  account  should  be  shown  the  total  weight  in  tons  of 
rails  laid  in  new  main,  side  or  yard  tracks,  and  the  weight  in  tons  of 
rails  laid  in  existing  track,  and  all  rails  released  during  the  fiscal 
Tear,  with  the  exception  of  rails  laid  on  transfer  tables,  turntables 
and  inclines  to  fuel  stations,  and  in  tracks  in  ballast  pits,  shops,  en- 
gine houses  and  store-houses. 

9.  Frogs  and  Switches. 

Under  this  account  should  be  shown  the  location  and  number  of 
frogs  of  different  number,  split  and  stub  switches,  switch  stands  of 
different  type,  number  and  type  of  derails,  crossing  frogs,  and  similar 
devices  placed  in  new  tracks,  and  in  existing  tracks,  and  all  material 

10.  Track   Fastenings  and  Other   Material. 

Under  this  account  should  be  shown  the  number  and  total  weight 
of  different  types  and  weights  of  rail  joints,  number  of  bolts  per 
splice,  size  and  total  weight  of  bolts;  size  of  spikes,  number  per  tie 
and  total  weight  of  spikes;  number  and  type  of  the  tie  plates,  rail 
braces  and  nut  locks;  and  number  and  type  of  bumping  posts,  placed  in 
new  tracks;  tons  of  guard  rails  on  corves  and  in  tunnels  where  none 
previously  existed. 

11.  Ballast. 

Under  this  account  should  be  shown  the  location  and  total  miles  of 
ballast  of  different  kinds,  the  number  of  cubic  yards  per  mile,  and 
the  total  number  of  cubic  yards  of  ballast,  placed  where  none  pre- 
viously existed. 

12.  Track-Laying  and  Surfacing. 

Under  this  account  should  be  shown  the  location  and  number  of 
miles  of  new  tracks  mid  and  surfaced. 

13.  Roadway  Tools. 

All  expenditures  in  connection  with  this  account  should  be  charged 
to  operating  expenses;  hence  no  unit  quantities  should  be  shown. 

14.  Fencing  Right-of-Way. 

Under  this  account  should  be  shown  the  location,  total  length  and 
character  of  right-of-way  and  wing  fences,  and  number  and  type  of 
cattle  guards,  constructed  along  the  right-of-way  or  limits  of  roadbed 
not  previously  fenced.  This  account  should  not  include  fences  con- 
structed around  stockyards,  fuel  stations,  station  grounds,  shops,  and 
on  other  properties  outside  of  right-of-way,  or  permanent  or  portable 
fences  for  the  protection  of  tracks  from  snow  and  sand.  All  items 
chargeable  to  this  account  which  may  be  released  on  account  of  track 
elevation  or  depression,  or  on  account  of  change  of  grade  or  loca- 
tion of  line  should  be  specified. 


24  Railroad  Commission  of  Washington 


15.  Crossings  and  Signs. 

This  account  applies  to  crossings  and  signs  constructed  and  placed 
where  none  previously  existed.  Under  this  account  should  be  shown 
all  material  used  in  constructing  farm,  county,  road  or  street  cross- 
ings at  grade;  material  in  overhead  highway  bridges,  and  underground 
crossings,  and  cubic  yards  of  earth  and  other  material  excavated  in 
connection  with  the  latter;  number  and  class  of  all  track  signs,  safety 
gates,  alarms,  overhead  bridge  warnings,  etc.,  and  number  and  floor 
area  of  watch  shanties.  The  cost  of  bridges  carrying  tracks  over 
streets  should  not  be  charged  to  this  account  but  to  account  No.  6, 
"Bridges,  Trestles  and  Culverts."  All  items  chargeable  to  this  account 
which  may  be  released  on  account  of  track  elevation  or  depression, 
or  on  account  of  change  of  grade  or  location  of  line  should  be  speci- 
fied. 

16.  Interlocking  and  Signal   Apparatus. 

Under  this  account  should  be  shown  the  location  and  cost  of  all 
additional  interlocking  apparatus  and  the  number  and  type  of  ad- 
ditional block  and  other  signals.  The  location  and  cost  of  all  inter- 
locking apparatus,  and  number  and  type  of  all  block  and  other  signals 
released  on  account  of  track  elevation  or  depression,  or  on  account  of 
change  of  grade  or  location  of  line,  should  be  shown. 

17.  Telegraph   and  Telephone   Lines. 

Under  this  account  should  be  shown  the  location  and  number  of 
miles  of  telegraph  and  telephone  lines  constructed  where  none  pre- 
viously existed,  specifying  the  total  miles  of  different  sizes  and  kinds 
of  wire;  and  spacing,  kind  and  average  height  and  number  of-  poles; 
the  location,  total  length,  size  and  kind  of  additional  wire  strung  in 
existing  lines,  and  the  total  length,  size  and  kind  of  wires  substituted 
for  other  wires  of  different  kinds,  and  the  total  length,  size  and  kind 
.of  wire  replaced.  The  location  and  description  of  all  telephone  and 
telegraph  lines  released  on  account  of  changes  of  line  should  be 
shown. 

18.  Station    Buildings  and   Fixtures. 

Under  this  account  should  be  shown  the  location,  number  and 
floor  area  of  all  new  station  buildings,  such  as  freight  and  pas- 
senger stations,  baggage  rooms,  express  buildings,  waiting  rooms, 
telegraph  offices,  transfer  houses,  boarding  houses,  buildings  and 
rooms  for  train  men,  dwellings,  eating  houses,  outhouses,  section 
houses,  bunk  houses,  tool  houses,  sheds,  etc.,  and  additions  and  ex- 
tensions to  existing  buildings  of  the  above  mentioned  classes;  loca- 
tion, area  and  character  of  new  platforms,  and  additions  to  existing 
platforms;  location,  height  and  character  of  new  fence,  or  hedges,  or 
additions  to  existing  fences  and  hedges;  location  and  description  and 
cost  of  new  furniture  and  fixtures. 


Classification  of  Units — Form  B  25 

19.  General  Office  Buildings  and  Fixtures. 

Under  this  account  should  be  shown  the  location,  character,  size,  and 
cost  of  all  new  buildings  devoted  to  general  office  purposes,  and  of 
all  extensions  and  additions  to  existing  buildings:  the  character  and 
cost  of  all  furniture  and  fixtures  necessary  to  equip  such  new  build- 
ings or  extensions;  description  and  cost  of  all  new  furniture  or 
fixtures  placed  in  existing  buildings,  which  does  not  replace  existing 
furniture  and  fixtures.  In  case  that  a  new  building  is  constructed 
where  buildings  used  for  this  purpose  previously  existed,  the  dis- 
position of  the  old  building  should  be  shown. 

20.  Shops,  Round-Houses  and  Turntables. 

Under  this  account  should  be  shown  the  location,  number,  class, 
character  and  floor  area  of  all  new  shops,  car  sheds,  storehouses 
and  other  analogous  buildings,  and  of  extensions  or  additions  to 
existing  buildings;  location,  character  and  size  of  all  new  platforms, 
scrap  bins,  etc..  and  of  additions  to  existing  structures  of  this  nature; 
the  location,  number,  class  and  character  of  new  engine  houses,  and  of 
additions  to  existing  engine  houses,  with  number  of  stalls;  location, 
number,  size  and  character  of  new  cinder  pits,  and  extensions  to 
existing  cinder  pits;  location,  size  and  character,  and  character  of  pit 
lining  of  new  turntables,  and  new  devices  installed  in  connection  with 
existing  turntables;  location  and  size  of  new  transfer  tables  and  ex- 
tensions to  existing  transfer  tables:  length  of  new  tracks  laid  in 
transfer  tables  and  on  turntables:  length  of  track  leading  from  same 
into  the  shops,  engine  houses,  or  laid  in  any  of  the  buildings  above 
described,  together  with  units  of  track  material;  length,  height  and 
character  of  new  fence,  and  cost  of  new  sewerage  and  water  systems, 
and  other  improvements  installed  in  existing  buildings  where  similar 
items  did  not  previously  exist;  grading  units  involved  in  preparing  and 
clearing  up  ground  in  connection  with  construction  of  new  build- 
ings, and  with  additions  and  extensions  to  existing  buildings.  The 
disposition  of  all  buildings,  structures,  etc,  replaced  by  new  build- 
ings, structures,  etc.,  enumerated  above  should  be  shown. 

21.  Shop  Machinery  and  Tools. 

Under  this  account  should  be  shown  the  cost  of  additional  tools 
and  machinery  placed  in  each  of  the  several  shops  or  engine  houses, 
including  the  excess  cost  of  machinery  and  tools  of  an  improved  type 
or  character  replacing  those  of  an  inferior  or  obsolete  type  and 
character,  and  the  cost  of  transportation,  foundations  and  installa- 
tion. This  account  should  include  the  necessary  small  hand  tools  to 
first  equip  a  new  and  additional  shop,  but  should  not  include  addi- 
tional small  hand  tools  furnished  a  shop  or  engine  house  already  in 
operation. 


26  Railroad  Commission  of  Washington 


22.  Water  Stations. 

Under  this  account  should  be  shown  the  number  and  location  of 
water  stations  removed,  rebuilt,  and  installed  during  the  fiscal  year; 
number  of  tanks  of  different  character  and  size,  number  of  wind- 
mills, steam,  gas  and  electric  pumps,  and  hydraulic  rams  of  different 
sizes  and  makes;  length  of  wooden,  cast  iron,  wrought  iron,  or  gal- 
vanized iron  pipes  or  penstocks  of  different  sizes;  number  and  size  of 
standpipes  and  goose  necks;  number,  description  and  size  of  reser- 
voirs, settling  basins,  dams,  diversion  weirs,  cisterns,  and  driven 
wells;  number,  character,  and  floor  area  of  pump  houses;  and  other 
units  involved  in  such  work.  This  account  should  not  include  water 
works,  wells,  etc.,  exclusively  for  the  supply  of  shops,  stations,  hotels, 
etc.,  which  should  be  charged  to  appropriate  accounts. 

23.  Fuel   Stations. 

Under  this  account  should  be  shown  the  location  of  fuel  stations 
removed,  rebuilt  and  constructed  during  the  preceding  year,  the 
character  of  structure  and  number  and  size  of  pockets;  description 
and  cost  of  fuel  oil  plants;  maximum  height  of  inclines,  with  number 
and  size  of  ties,  and  tons  of  rails  laid  on  same;  description  and  cost 
of  all  elevating  and  dumping  machinery  and  appliances  for  weighing 
coal;  number,  size,  character  and  floor  area  of  coal  platforms  and  fuel 
sheds. 

24.  Grain    Elevators. 

Under  this  account  should  be  shown  the  location,  character,  size 
and  cost  of  all  new  grain  elevators,  and  of  additions  or  extensions  to 
existing  elevators,  with  cost  of  all  machinery  used  in  the  operation  of 
same;  and  the  location  and  description  of  all  grain  elevators  re- 
moved or  destroyed.  This  account  should  not  include  small  storage 
elevators  at  way  stations,  which  should  be  considered  as  station  build- 
ings. 

25.  Storage  Warehouses. 

Under  this  account  should  be  shown  the  location,  character,  number 
and  floor  area  of  all  new  storage  warehouses,  and  of  additions  to  exist- 
ing storage  warehouses,  with  cost  of  new  or  additional  machinery  or 
fixtures  therein;  and  location  and  description  of  all  storage  warehouses 
removed  or  destroyed.  This  account  does  not  refer  to  the  ordinary 
freight  warehouses,  where  freight  is  received  for  shipment,  etc.,  and 
which  should  be  shown  as  station  buildings,  but  to  warehouses  in  which 
merchandise  is  stored,  and  which  the  railroad  company  or  others  oper- 
ate as  storage  warehouses 

26.  Dock  and  Wharf  Property. 

Under  this  account  should  be  shown  the  location,  number  and  size  of 
new  docks  and  wharves,  ferry  or  other  landings,  and  inclines  to 
transfer   steamers,   or   additions  to   same;    character   and   size   of  all 


Classifcation  of  Unit* — Form  B  «7 


new  buildings,  structures,  machinery  and  other  appurtenances  there- 
on, character  and  cost  of  new  coal  or  ore  handling  machinery  on 
docks,  etc  This  account  shall  also  show  all  structures  and  machinery 
removed  or  destroyed  during  the  fiscal  year. 

27.  Electric  Light  Plants. 

Under  this  account  should  be  shown  the  location  and  cost  of  all 
new  arc  and  incandescent  lighting  plants  (when  not  in  connection 
with  station  building  or  shop  plants,  and  so  coTered  by  account  No. 
18,  "Station  Buildings  and  Fixtures,-  or  No.  3v,  -Shops,  Engine 
Bouses  and  Turntables"  j :  the  nature  and  cost  of  improvements  and 
betterments  of  existing  electric  light  plants  of  the  character  above 
described,  whether  by  installation  of  additional  machinery,  enlarge- 
ment of  plant,  substitution  of  more  powerful  and  modern  machinery, 
or  otherwise:  and  all  additional  expenditures  in  this  connection.  The 
sine  and  character  of  new  buildings  or  existing  buildings  recon- 
structed for  electric  light  plants,  or  buildings  originally  constructed 
for  other  purposes,  but  later  used  for  electric  lighting  plants,  and  the 
new.  reconstruction,  or  original  cost  of  such  buildings  should  be  shown, 
as  well  as  the  location  and  total  cost  of  electric  lighting  plants  re- 
moved or  destroyed. 

28.  Electric  Power  Plants. 

Under  this  account  should  be  shown  the  number  and  location  of 
new  steam  or  water  power  plants  where  electric  power  is  generated 
for  the  operation  of  trains  and  cars;  the  character,  sue.  cubical  con- 
tents and  cost  of  all  buildings  used  in  connection  with  such  new  plant: 
description  and  size  of  dams  and  reservoirs:  description  and  cost  of 
all  penstocks,  water  wheels,  turbines,  engines,  boilers  and  machinery, 
pumps,  condensers,  generators,  foundations,  switch  boards,  lighting 
apparatus,  and  other  appurtenances  and  all  freight  and  transporta- 
tion chargeable  to  this  account.  Under  this  account  should  also  be 
shown  the  nature  and  cost  of  the  improvements  and  betterments  of 
existing  plants  of  the  character  above  described,  whether  by  instal- 
lation of  additional  machinery,  enlargement  of  plant,  substitution  of 
more  modern  and  powerful  machinery,  or  otherwise.  The  size  and 
character  of  new  buildings,  or  existing  buildings  reconstructed,  or 
buildings  originally  constructed  for  other  purposes,  but  later  used 
for  electric  power  plants,  and  the  new,  reconstruction,  or  original 
cost  of  such  buildings  should  be  shown  under  this  account,  as  well 
as  the  location  and  total  cost  of  electric  power  plants  removed  or 
destroyed. 

29.  Electric  Power  Transmission. 

Under  this  account  should  be  shown  the  location  and  itemized  cost 
of  all  labor  and  material  expended  in  construction  of  additional  sys- 
tems for  the  transmission  of  electricity  Cor  power  purposes,  including 
span,    guard,    feed,    and    overhead    trolley    wires,    poles,    cross-arms. 


28  Railroad  Commission  of  Washington 

brackets,  insulators  and  connections;  third  rails,  including  braces, 
supports,  and  devices  for  insulating,  covering  or  protecting;  bonding 
rails,  including  connecting  plugs,  insulating  mats,  plugs,  or  other  de- 
vices; switch  boards,  switches,  cut-outs,  transformers,  etc.,  not  at 
power  stations  or  sub-stations;  cost  of  labor,  freight  and  transporta- 
tion, and  any  other  expenditure  incurred  in  the  building  of  such  new 
lines.  Under  this  account  should  also  be  shown  the  nature  and  cost 
of  improvements  and  betterments  to  existing  lines  for  the  transmis- 
sion of  electric  power,  and  the  location  and  cost  of  electric  power  trans- 
mission removed  or  destroyed. 

30.  Gas-Producing   Plants. 

Under  this  account  should  be  shown  the  location  and  itemized  cost 
of  all  labor  and  material  expended  in  construction  of  gas-producing 
or  compressing  plants;  the  nature  and  cost  of  improvements  and 
betterments  of  existing  plants  of  the  character  above  described, 
whether  by  the  installation  of  additional  machinery  or  apparatus,  en- 
largement of  plant,  substitution  of  more  powerful  and  modern  ma- 
chinery or  apparatus,  or  otherwise.  The  size  and  character  of  new 
buildings,  or  existing  buildings  reconstructed,  or  buildings  originally 
constructed  for  other  purposes,  but  later  used  for  gas-producing  or 
compressing  plants,  and  the  new,  reconstruction,  or  original  cost  of 
such  building  should  be  shown  under  this  account,  as  well  as  at  the  lo- 
cation and  cost  of  gas-producing  plants  removed  or  destroyed. 

31.  Miscellaneous   Structures. 

Under  this  account  should  be  shown  the  location,  number,  class, 
character  and  floor  area  of  all  new  buildings,  or  additions  to  exist- 
ing buildings,  and  the  number  and  class  of  all  new  minor  struc- 
tures, not  provided  for  in  any  of  the  preceding  accounts.  All  struc- 
tures not  coming  under  the  head  of  buildings,  such  as  snow  or  rock 
sheds,  stockyards  and  chutes,  snow  and  sand  fence,  mail  cranes  and 
track  scales,  should  be  designated  by  units  which  will  readily  admit 
of  the  calculation  of  the  cost  of  reproduction.  Under  this  account 
should  also  be  shown  the  location,  class,  character,  and  floor  area  of  all 
buildings,  and  the  number  and  class  of  all  minor  structures,  re- 
moved or  destroyed. 

32.  Transportation  of  Men  and  Materials. 

Under  this  account  should  be  shown  the  total  amount  charged  for 
the  fares  of  laborers,  and  freight  charges  on  material,  outfits  and 
supplies  employed  in  construction  work  paid  for  by  the  railroad  com- 
pany and  properly  chargeable  in  expenditures  for  additions  and  better- 
ments, but  which  cannot  be  correctly  charged  under  any  other  account. 
This  account  may  include  such  items  as  the  fares  of  contractors,  their 
walking  bosses,  paymasters,  clerks,  and  store  keepers;  of  labor  agents, 
of  men  hired  by  labor  agencies  and  shipped  out  on  the  line  who  may  be 
employed  on  any  character  of  work;  freight  on  powder,  dynamite  and 


Classification  of  Units — Form  B  29 


other  explosives,  hay,  grain,  groceries,  and  other  supplies  for  con- 
tractors, stores  to  be  sold  to  sub-contractors,  station  men,  laborers 
and  others;  and  other  analogous  items. 

33.  Rent  of   Equipment. 

Under  this  account  should  be  shown  the  equipment  rented,  the 
rate  of  rental,  and  the  total  rent  paid  for  each  class  of  equipment, 
engaged  in  work  classed  as  additions  and  betterments. 

34.  Repairs  of  Equipment. 

Under  this  account  should  be  shown  the  total  expenditure  for  re- 
pairs to  equipment  of  all  classes  engaged  in  work  properly  classed  as 
additions  and  betterments. 

35.  Earnings  and  Operating  Expenses  During  Construction. 

This  should  not  be  considered  under  the  head  of  additions  and 
betterments. 

351  2-     Injuries  to  Persons. 

Under  this  account  should  be  shown  the  total  expense  incident  to 
injuries  to  persons  when  caused  directly  in  connection  with  the  work 
classed  as  additions  and  betterments;  proportion  of  salaries  and  ex- 
penses of  physicians  and  surgeons,  expenses  of  undertakers,  nurs- 
ing and  hospital  attendance,  medical  and  surgical  supplies,  arti- 
ficial limbs,  funeral  expenses,  railway  and  carriage  fares  for  con- 
veying injured  persons  and  attendants;  proportion  of  pay  of  claim 
adjusters  and  their  clerks,  and  pay  and  expenses  of  employees  and 
others  called  in  consultation  in  relation  to  the  adjustment  of  claims 
coming  under  this  head;  also  witness  fees  and  amount  of  final  judg- 
ments. This  account  should  not  include  such  expenses  incident  to 
injuries  of  persons  as  are  properly  includible  in  account  No.  35. 
'"Earnings  and  Operating  Expenses  During  Construction." 

EQUIPMENT   (A  asd  B>. 

36.  Steam  Locomotives. 

Under  this  account  should  be  shown  the  number  of  locomotives  pur- 
chased or  built  at  the  company's  shops,  the  engine  number,  class, 
gauge,  size  of  cylinders,  number  and  diameter  of  drivers,  total  engine 
and  wheel  base,  total  rigid  wheel  base,  total  wheel  base  of  engine  and 
tender,  capacity  of  tank,  weight  on  drivers,  weight  of  engine,  weight 
of  tender  light,  and  total  weight  of  engine  and  tender  in  working 
order;  purchase  price  or  building  cost  of  each  locomotive,  freight  and 
messenger  service,  and  cost  of  setting  up  after  receipt  from  builders. 
Under  this  account  should  be  also  shown*  the  nature  and  cost  of 
improvements  to  steam  locomotives,  such  as  applying  electric  head- 
lights, power  brakes,  etc.,  apparatus  replaced  by  other  apparatus  of 
improved  design,  and  locomotives  sold,  scrapped,  or  destroyed. 


30  Railroad  Commission  of  Washington 

37.  Electric  Locomotives. 

Under  this  account  should  be  shown  the  number  of  electric  loco- 
motives purchased  or  built  at  the  company's  shops,  the  size,  weight, 
class,  rating  and  name  of  builder,  purchase  price  or  building  cost, 
and  cost  of  transportation  and  setting  up  after  receipt  from  builders. 
Under  this  account  should  also  be  shown  the  nature  and  cost  of  im- 
provements to  electric  locomotives,  such  as  applying  power  brakes, 
etc.,  apparatus  replaced  by  other  apparatus  of  improved  design,  and 
locomotives  sold,  scrapped  or  destroyed. 

38.  Passenger  Train  Cars. 

Under  this  account  should  be  shown  the  new  passenger  cars 
purchased  or  built  at  the  company's  shops;  number,  character,  and  car 
numbers  of  each  class  of  car;  length  and  width  over  sills,  height  over 
all;  weight  and  name  of  builder,  kind  of  heating  apparatus,  car  lights, 
air  signal  or  coupler,  number  of  wheels  in  each  truck  and  size  of 
truck  wheels,  kind  of  air  brake  and  vestibule,  number  of  compart- 
ments and  size  of  each,  purchase  price  or  building  cost  of  each  car 
or  series  of  cars,  and  cost  of  transportation.  Under  this  account 
should  also  be  shown  the  nature  and  cost  of  substantial  improvements 
made  to  passenger  train  cars  of  all  classes,  such  as  the  application  of 
vestibules,  motors  for  self-propulsion,  axle-lighting  apparatus,  etc., 
all  apparatus  replaced  by  other  apparatus  of  improved  design,  and 
passenger  train  cars  sold,  scrapped  or  destroyed. 

39.  Freight  Train  Cars. 

Under  this  account  should  be  shown  the  number,  character,  and  car 
numbers  of  each  class  of  new  freight  cars  purchased  or  built  at  the 
company's  shops,  name  of  builder,  inside  length,  width  and  height, 
and  weight  and  capacity  in  pounds,  character  of  under  frame,  air 
brake  and  coupler,  purchase  price  or  building  cost  of  each  car  or 
series  of  cars  and  cost  of  transportation  of  each.  Under  this  ac- 
count should  also  be  shown  the  nature  and  cost  of  substantial  im- 
provements made  to  freight  cars  of  all  classes,  such  as  the  applica- 
tion of  motors  for  self-propulsion,  etc.,  all  devices  replaced  by  other 
devices  of  improved  design;  and  freight  train  cars  sold,  scrapped  or 
destroyed. 

40.  Work   Equipment. 

Under  this  account  should  be  shown  the  number,  class,  character 
and  car  numbers  of  each  class  of  new  work  equipment  purchased  or 
built  at  the  company's  shops.  In  this  class  of  equipment  should  be 
included  snow  plows,  derricks,  pile  drivers,  water  and  sprinkling  cars, 
ballast  spreaders  and  unloaders,  gravel  plows,  steam  shovels,  clam 
shells,  weed  burners,  rail  unloaders,  bunk,  boarding,  camp,  dump, 
sweeper,  supply,  sanding  and  tool  cars  and  all  other  work  equipment; 
the  purchase  price  or  building  cost  and  cost  of  transportation.     Under 


m    _ 

Classification  of  Units — Form  B  31 

this  account  should  also  be  shown  the  nature  and  cost  of  substan- 
tial improvements  made  to  work  equipment  of  all  classes,  such  as 
the  application  of  motors  for  self-propulsion,  changing  a  hand  derrick 
into  a  steam  derrick,  etc.,  all  devices  replaced  by  other  devices  of 
improved  design;  and  work  equipment  sold,  scrapped  or  destroyed. 

41.  Floating   Equipment. 

Under  this  account  should  be  shown  all  new  floating  or  marine 
equipment  necessary  to  the  operation  of  the  road;  its  purchase  or 
building  cost  and  cost  of  transportation;  nature  and  cost  of  sub- 
stantial improvements  made  to  marine  or  floating  equipment  of  all 
classes,  such  as  putting  fire  pumps  on  tugs,  substitution  of  more 
powerful  or  modern  machinery,  etc.,  all  devices  replaced  by  other 
devices  of  improved  design;  and  floating  equipment  sold,  scrapped  or 
destroyed.  In  case  that  such  equipment  is  the  property  of  an  inter- 
state railroad,  and  is  maintained  on  a  body  of  water  marking  the 
boundary  of  two  states,  which  is  crossed  by  such  road,  one-half  of 
the  value  of  such  equipment  should  be  allowed  to  each  state. 

GENERAL  EXPENDITURES   (A  axd  B). 

42.  Interest  and  Commissions. 

To  this  account  should  be  charged  bona  fide  commissions  on 
securities  sold,  interest  and  commissions  on  loans  effected,  and  on 
notes  issued  for  money  borrowed  for  the  purpose  of  paying  for  work 
or  equipment  charged  to  additions  and  betterments;  interest  on  overdue 
payments  to  contractors  or  other  creditors  on  account  of  such  work; 
and  bank  discount  (prepaid  interest),  interest,  commissions,  and  ex- 
change on  other  commercial  paper  uttered  for  similar  purposes. 
Interest  on  bonds,  notes,  or  other  securities  sold  to  provide  funds  to 
pay  for  additions,  betterments,  and  additional  equipment,  that  ac- 
crues before  completion  of  the  work  or  receipt  of  the  equipment,  is 
chargeable  to  this  account.  Interest  receivable  accrued  on  moneys  or 
credits  provided  for  this  purpose  should  be  credited  to  this  account. 
Interest  that  accrues  after  the  completion  of  the  work  or  receipt  of 
the  equipment  by  the  carrier  is  not  chargeable  to  this  account. 


— • J  iuiu   BTO>. 

-Makers 
Syracuse,  X.  y 

w.  jui.  a,  i9oi 


